HR corner

Performance management is not dead… yet ...........................................................1

Health outcomes

Wearable technology: employer perk or tool? ................................................................3

Communication

Professional writing can take benefit communications from “what?” to “sign me up!” ................................................................4

Legal and compliance

Rules for federal contractors paid sick leave have been finalized. Are you ready?............5

IRS inflation adjustments for 2017 ............6

Loss of grandfathered status results in settlement agreement with DOL ................7

Webcasts ...........................................................9

Key contacts.....................................................10

HR FocusDecember 2016

HR cornerPerformance management is not dead … yet By: Pamela Murray Senior HR Consultant, HR Partner, Atlantic Region

Holiday songs may claim “It’s the most wonderful time of the year,” but HR professionals frustrated by a lack of performance management results may think differently. That’s because in their world, they’re not only closing out the performance management process for the year, but also eyeing next year’s goals, questioning the value of significant changes or wondering “why not just eliminate it altogether?”

Several high-profile organizations have eliminated performance reviews and/or ratings, citing a host of reasons. Deloitte found that the whole process of creating and managing ratings resulted in close to two million additional hours of work per year.¹ Even when companies abandon formal ratings, they still exist behind the scenes, as companies need a method for assessing an employee’s performance. The reality is that ratings are extremely important to assessing performance — only 8% of participants in the 2016 Willis Towers Watson Global Talent Management and Rewards Study have eliminated performance ratings/scores entirely.

For organizations looking to get more out of performance management, consider recalibrating your program to make it more effective. Rather than eliminating ratings or evaluations, 56% of organizations have spent or plan to spend more time on the right performance management activities.2

Over 75% of managers spend fewer than six hours per employee per year on performance management activities2 (equating to .2% of the hours a typical full-time employee works in a year), which begs the question: Just how meaningful and relevant is the time spent on performance management?

2 willistowerswatson.com

It’s not about the quantity of time spent but the quality: How are managers spending their time in those six or so hours? The answer is that too much time is spent on administrative tasks, such as completing forms and gathering performance data, while not enough time is devoted to providing feedback, setting goals and coaching — the very activities that are meaningful to employees and drive performance.

Facebook’s experience shows that a properly executed performance management process can be extremely valuable, as articulated in the Harvard Business Review’s November 2016 article, “Let’s Not Kill Performance Reviews Yet.” They chose to keep performance reviews for reasons of fairness, transparency and development.

In order to mitigate bias and proceed systematically, Facebook begins with peer reviews and shares them with managers as well as employees. (This approach reflects the company’s core value of openness and transparency.) Managers also review an employee’s performance with a team of analysts who review it for bias. Finally, ratings are translated into compensation. Managers have no discretion in this formula-driven process — if someone excels, their bonus multiplier rises according to an equation.

Regarding development, performance reviews provide the opportunity to discuss key strengths, and just as importantly, where an employee needs to develop. Facebook sets super-stretch goals (calling them 50-50 goals) to provide developmental opportunities. The reason? Research indicates employees are often motivated when success is a coin toss.³ In other words, ambitious goals (those presenting an equal chance of failure or achievement) may push employees to limits and capabilities they didn’t even know existed.

Facebook’s solution was not a case of keeping performance evaluations or throwing them out. Instead, they sought to build a balanced culture where employees approach performance

management with curiosity and a learning orientation — and the organization recognizes and rewards growth.3

Performance reviews exist for some very specific and important reasons; eliminating them entirely may be an overreaction to a poorly executed process. Not only can performance reviews be important in aligning individual behavior with company objectives and supporting individual development, they can help reduce liability when properly executed by managers. The Equal Employment Opportunity Commission (EEOC) has specifically directed attention to performance appraisals to determine whether an employer has acted for legitimate or discriminatory reasons.

According to the EEOC, employers should “Monitor compensation practices and performance appraisal systems for patterns of potential discrimination. Make sure performance appraisals are based on employees’ actual job performance. Ensure consistency, i.e., that comparable job performances receive comparable ratings regardless of the evaluator, and that appraisals are neither artificially low nor artificially high.”4

By training managers to properly complete performance appraisals and ensuring that the evaluation process does not artificially inflate performance scores, employers may be able to reduce potential liabilities.

Research has indicated we need to move to the next generation of performance management, rather than eliminating ratings and/or reviews. How to get there will vary for each employer, but given that the performance management process is often a rigid, once-a-year, “check the box” exercise, it’s not surprising that organizations are increasingly focusing on enhancing the quality of goal setting, increasing the frequency of feedback, improving the quality of performance conversations and otherwise creating a more engaging experience for the employee.

This is not the end of traditional performance management, but simply the next iteration.

1 Harvard Business Review, “Reinventing Performance Rankings,” April 2015.

2 2016 Global Talent Management and Reward Study — Willis Towers Watson.

3 Harvard Business Review, “Let’s Not Kill Performance Reviews Yet,” November 2016.

4 https://www.eeoc.gov/eeoc/initiatives/e-race/bestpractices-employers.cfm.

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Increasingly, employers are turning to wearable technology, such as activity tracking devices, as an incentive to boost engagement and participation in corporate health management initiatives. Thirty-one percent of employers in the latest Willis Towers Watson Best Practices in Health Care Employer Survey cite wearable devices for tracking physical activity as a current health management initiative. Twenty-three percent more plan to offer these devices in the next two years. Just under 60% of respondents use fitness challenges or competitions as part of their health management strategy.1

Physical activity is just one of the many measures that wearable devices can track. While the physical fitness benefits of wearable devices are widely known, many employers may not realize the other benefits, which include driving productivity and promoting better business outcomes.

Wearable technology has evolved into highly sophisticated tools that can measure far more than just movement. Data can be collected to assess behaviors, enable interaction with medical professionals and measure progress toward achieving specific goals.

Wearable technology: employer perk or tool? By: Megan Sowa , MPH Senior Health Outcomes Consultant, Atlantic Region

Health outcomes

Self-quantification is a trend that could help employers gain insights into their employee population to not only help them improve their physical health, but empower employees to improve their workplace performance and efficiency.2 Some employers are already embracing software that links to wearable devices and allows employees and employers to set and track progress on goals as a means of improved productivity and overall business performance.3

Individuals are 42% more likely to achieve their goals by writing them down and 78% more likely to achieve a goal when sharing weekly progress with a friend.4 Corporations that require employees to set and review goals on a regular, frequent basis are more likely to experience high performance and employee engagement.5

If you are considering wearable technology for your organization, remember to think beyond boosting physical activity. Improving employee physical, emotional and financial well-being can improve productivity and ultimately your organization’s bottom line. Leveraging wearable technology to accomplish these goals should not be overlooked as a valuable employer tool.

1 2016 Willis Towers Watson Best Practices in Health Care Employer Survey

2 https://www.wired.com/insights/2015/01/quantified-self-enterprise/

3 https://blog.betterworks.com/betterworks-bringing-quantified-self-to-work/

4 http://qz.com/533459/for-the-kids-of-this-tech-ceo-every-day-is-a-performance-

review/

5 http://www.prnewswire.com/news-releases/bersin-by-deloitte-effective-employee-

goal-management-is-linked-to-strong-business-outcomes-300011399.html

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Professional writing can take benefit communications from “what?” to “sign me up!” By: Lisa Beyer Senior Communication Consultant, Human Capital & Benefits

Communications

When I consult with clients, I like to emphasize the value of well-written (clear, concise and thoughtfully organized) benefit communication materials, but I often wonder if they understand its importance. Though most people are not professional writers, they are able to recognize “good” or “not so good” writing when they see it.

For example, have you ever gone to a restaurant to find a menu fraught with typos or lacking organization? If you’re like me, you may wonder about the owner’s attention to detail. Is the food quality lacking? Is the kitchen clean?

Or you may have received a promotional letter from a local business that is full of misspelled words and poorly constructed sentences. Does the mediocre pitch make you question if the business knows its own business that well?

The same principles (of good writing) apply to benefit communications. I recently reviewed a benefits guide that was so confusing, I felt sorry for the employees who would have to try and make sense of the information.

One of the more disturbing errors was inconsistent terminology. For example, Health Care Flexible Spending Accounts were referred to by the correct name, but also as Medical FSAs, FSAs, health FSAs, health flex accounts and so on. Imagine being an employee struggling to understand the concept of an FSA and wondering if all of those names referred to the same product!

Additionally, FSA information was featured in three different sections. Some of the information was repeated in each section, while some of the introductory information didn’t appear until the final section. Perhaps the intent was to ensure that employees got the message, but scattered, unorganized information is more apt to confuse them.

Hiring a professional writer is worth the expense when you consider that:

1. A professional writer with deep benefits knowledge can translate technical and often confusing information into “easy-to-read and understand” language. Your organization may have an internal marketing or communications team, but unless the writers on those teams are benefit-savvy, or have a willingness to learn, they may not have the skills to develop effective content.

2. Good writing is a distinct skill and, as with any skill, some people have more experience. A professional writer can take this awkward paragraph: The medical plans have different levels of coverage depending on if the Service Provider (i.e. doctor, lab, and hospital) is a member of the carrier’s network (“In Network”), or (Out of Network). Please note your out-of-pocket costs will be more if you select an out of network provider. Typically, the majority of service providers in your area will be In Network, however it is the Team Member’s responsibility to confirm In Network status. ... and transform it into the short, easy-to-understand: Our medical plans offer different levels of coverage for in- or out-of-network providers. You may pay more out of pocket if you receive services from an out-of-network provider. Most of the service providers in your area are in our network. It’s your responsibility to confirm network status.

3. Professional writers understand the power of brevity and are able to consolidate similar information so the reader can comprehend it at a glance. They can also determine how much information is too much, too little or just right and present it in a way that makes the most sense for your organization.

Benefits comprise a good chunk of your organization’s costs. Engaging a professional benefits writer to help you share information about them is money well spent when you consider their value. After all, the real value is in how your employees perceive their benefits. It would be a shame to diminish that value because your communications are poorly written and confusing.

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As we mentioned in the October 2015 issue of HR Focus, on January 1, 2017, Executive Order 13706 requires that covered federal contractors must provide up to 56 hours of paid sick leave per year to their employees. On September 29, 2016, the Department of Labor finalized rules clarifying how employers can implement this requirement.

The good news is that they made only minor changes and provided clarifications on the provisions of the executive order. The clarification of the final rules comes at a time when we are seeing many state and local jurisdictions passing their own mandatory paid sick leave laws. As a rule of thumb, the law that is most generous to an employee should be followed.

The final rule made the following clarifications for covered employers and employees:

�� The same requirement rules used by the minimum wage executive order are used for the new executive order paid sick leave requirements.

�� The executive order applies to both exempt and non-exempt employees.

�� The new paid sick leave executive order does not cover an employee who works less than 20% on work connected with a covered contract.

�� Can use paid sick leave to take care one’s self, family or “any other individual related by blood or affinity whose close association with the employee is the equivalent of a family relationship.” Also covers domestic violence, sexual assault and stalking.

Legal and compliance

Excluded contracts and collective bargaining agreements

�� After 1/1/17, all federal contracts will include language about Executive Order Paid Sick Leave (PSL), so there should be no surprises if contractors are required to be compliant. Additionally, as per Davis-Bacon, if a federal agency neglects to include the executive order in its contracts, all time owed to employees will be applied retroactively.

�� Collective bargaining agreements ratified after 9/30/16 are excluded if they provided the provisions of the executive order. This will eliminate the need to track hours.

Accrual, tracking and frontloading

�� Time is accrued only on covered contract work.

�� Can frontload 56 hours to avoid tracking. However, this will result in up to 112 hours that will be stacked at the beginning of 2018 due to “double stacking.”

�� No need to place time accrued on the paystub if it is updated on an intranet site to which the employee has access.

�� Should not ask why an employee is taking leave unless it is more than three days. Then you can ask to verify if leave is eligible.

�� If paid time off follows the provisions of paid sick leave requirements, then it can be used.

For more information on the final ruling paid leave, the U.S. Department of Labor has established this Fact Sheet. Willis Towers Watson is not in the position to determine if an organization is required to abide by this executive order. Please seek guidance from legal counsel.

Rules for federal contractors paid sick leave have been finalized. Are you ready? By: Daniel Margolis, GPHR, SHRM-CP Senior HR Consultant, HR Partner

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IRS inflation adjustments for 20172017 2016

401(k) Deferral limit $18,000 $18,000

403(b) Contributions $18,000 $18,000

457 Contributions $18,000 $18,000

401(k), 403(b), 457 Catch-up contributions (age 50+)

$ 6,000 $ 6,000

IRA $ 5,500 $ 5,500

IRA Catch-up contributions (age 50+)

$ 1,000 $ 1,000

SIMPLE plans $12,500 $12,500

SIMPLE catch-up $ 3,000 $ 3,000

Highly compensated employee (retirement plans)

Annual compensation $120,000 $120,000

Key employee (retirement plans)

Officer annual compensation $175,000 $170,000

Compensation limit (retirement plans)

$270,000 $265,000

Qualified transportation

Parking (monthly) $255 $255

Mass transit passes (monthly) $255 $255

FICA

Taxable wage base

Social Security $127,200 $118,500

Medicare Unlimited Unlimited

Tax Rate

Social Security 6.20% 6.20%

Medicare 1.45% (2.35% on wages over $200,000 single/ $250,000 joint)

1.45% (2.35% on wages over $200,000 single/ $250,000 joint)

IRS inflation adjustments for 2017

2017 2016

Health flexible spending accounts

$2,600 $2,550

Health savings accounts

Annual contribution limit (self only)

$ 3,400 $ 3,350

Annual contribution limit (family) $ 6,750 $ 6,750

Catch-up contribution $ 1,000 $ 1,000

HDHP minimum annual deductible (self only)

$ 1,300 $ 1,300

HDHP minimum annual deductible (family)

$ 2,600 $ 2,600

HDHP maximum out-of-pocket (self only)

$6,550 $ 6,550

HDHP maximum out-of-pocket (family)

$13,100 $13,100

Every year, about this time, the Internal Revenue Service and the Social Security Administration announce increases in the benefit and contribution limits governing a wide variety of tax-qualified employee benefit plans. The following table shows the changes for 2017 to the limits that most concern Willis Towers Watson clients.

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Loss of grandfathered status results in settlement agreement with DOL By: Maureen Gammon, JD National Legal and Research Group, Human Capital and Benefits

The U.S. Department of Labor (DOL) recently announced that it had reached a settlement agreement with the fiduciaries of an employer-sponsored health plan for allegedly violating the Patient Protection and Affordable Care Act’s (PPACA) market reform mandates and the Employee Retirement Income Security Act (ERISA).

An investigation by the DOL’s Employee Benefit Security Administration (EBSA) uncovered problems with certain aspects of the group health plan’s claim processing, with the clarity of plan documents, and with the application of certain plan procedures for deciding claims. Investigators determined that the plan was not a “grandfathered” plan under PPACA and was therefore not exempt from PPACA’s market reform mandates. Specifically, the DOL found that the group health plan relinquished its grandfathered status as of January 1, 2013, because changes were made to the plan that precluded it from meeting the regulatory exceptions allowing it to retain grandfathered status.

Because of the investigation and subsequent negotiations with the DOL, the plan fiduciaries agreed to comply with PPACA’s requirements for non-grandfathered group health plans, including requirements for internal claims, appeals and coverage of preventive health services.

Under the settlement agreement, the plan fiduciaries agreed to:

�� Revise plan documents and internal procedures

�� Re-adjudicate past claims for preventive services, out-of-network emergency services, claims affected by an annual limit and pay claims in compliance with the ACA and ERISA

�� Submit to an independent review organization claims eligible for external review

�� Pay claims that had been left on hold for a long time

�� Comply with timelines for deciding claims as provided in the department’s claim regulation

�� Forego, for the 2017 plan year, any increases to participant premiums, annual out-of-pocket limits, annual deductibles and coinsurance percentages in effect for the 2016 plan year

The DOL’s News Release can be found here.

BackgroundGrandfathered employer-sponsored group health plans are exempt from some of PPACA’s benefit mandates, including those related to coverage of preventive care, internal and external review of claim denials, coverage of emergency care, access to certain health care providers, and nondiscrimination standards for insured plans.

A group health plan is grandfathered if it covered at least one individual on March 23, 2010, and if it has continuously covered at least one individual — which need not be the same individual — at all times since then. In addition, to remain grandfathered, a plan must maintain (and make available for examination) documentation of its terms on March 23, 2010 and its qualification for grandfathered status. A grandfathered plan must also include a statement that the plan believes it is a grandfathered health plan along with contact information in any description of plan benefits that is provided to participants (model language is available for this disclosure).

Certain plan design changes made on or after March 23, 2010 will cause an employer-sponsored group health plan to lose grandfathered status. Disqualifying changes include:

�� Elimination of all or substantially all benefits to diagnose or treat a particular condition

�� Increase in a percentage cost-sharing requirement (e.g., raising an individual’s coinsurance requirement from 20% to 25%)

�� Increase in a deductible or out-of-pocket maximum by an amount that exceeds medical inflation plus 15 percentage points

�� Increase in a copayment by an amount that exceeds medical inflation plus 15 percentage points (or, if greater, $5 plus medical inflation)

�� Decrease in an employer’s contribution rate towards the cost of coverage by more than five percentage points

�� Imposition of annual limits on the dollar value of all benefits below specified amounts

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If changes are made to the plan that exceed the above limits, grandfathered status is lost on the date those changes are effective.

ACA penaltiesAn excise tax applies to noncompliance with PPACA’s coverage reforms in certain cases. If a violation occurs and the excise tax applies, the employer that sponsors the noncompliant plan generally is responsible for reporting the violation by filing a return (Form 8928, Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code) and paying the excise tax.

For each day that it applies — from the date of the failure until the failure is corrected — the excise tax is $100 for each individual affected by the failure to comply. Correction means that the compliance failure has been undone retroactively to the extent possible and any person affected by the failure has been made whole (i.e., placed in a financial position as good as if the failure had not occurred).

If the compliance failure is discovered after notice of an IRS examination of the plan, the minimum excise tax is $2,500, and if the violations are more than de minimis, the minimum excise tax increases to $15,000. The maximum excise tax for unintentional failures (due to reasonable cause and not willful neglect) by a single employer plan is the lesser of 10% of the amount paid by the employer for group health plans during the preceding tax year or $500,000.

In some cases, the excise tax will not apply. For example, the excise tax does not apply if the employer can show that it did not know (and, even with the exercise of reasonable diligence, would not have

known) that there was a compliance failure. The excise tax also does not apply to an employer with 50 or fewer employees during the previous calendar year, if health coverage is provided solely under an insurance policy and the compliance failure was caused solely by the insurer. The tax also may not apply if there was a reasonable cause for the failure (other than willful neglect) and the failure was corrected within 30 days after the employer first knew of the failure (or would have known of the failure if the employer had exercised reasonable diligence).

If the tax applies, the amount may be adjusted in some cases. For example, a minimum excise tax applies if a compliance failure is not discovered until after an IRS notice of examination or if violations are “more than de minimis.” Special rules and limitations on the amount of the excise tax may apply in other situations.

Conclusion While many group health plans are now non-grandfathered, for those employers that assert otherwise regarding the plans they sponsor, this settlement agreement serves as an important reminder to employers to carefully review those plans to ensure that the necessary steps have been taken to retain grandfathered status, including making certain that they have not made any disqualifying plan design changes since March 23, 2010 and that they are compliant with the disclosure and recordkeeping requirements.

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Webcasts

Each program listed above has been approved for 1 recertification credit through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org. The use of this seal is not an endorsement by HR Certification Institute of the quality of the program. It means that this program has met HR Certification Institute’s criteria to be pre-approved for recertification credit.

Willis Towers Watson is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. For more information about certification or recertification, please visit www.shrmcertification.org.

NOTE: An advance RSVP is required to participate in these calls. Registration ends one hour prior to the call start time.

The 2016 Year-End Wrap-up: What’s Next and How to Keep Up

Tuesday, December 20, 2016, 2:00 p.m. ET

Jay M. Kirschbaum, JD, LLM, FLMI SVP and Practice Leader, National Legal and Research Group, Willis Towers Watson

During this session, participants will learn: � Update of ACA

� Current status of the Cadillac tax

� EEOC wellness program updates

� New plan options: private exchange, telemedicine, health clinics and more

� Developments in public exchange policy and administration

This past year has presented more changes and challenges for employers regarding their health plans. Employers completed the 1094 and 1095 reporting for the first time, they received new rules on wellness from the EEOC, and they continue to make changes to their plans in anticipation of additional cost increases. Employers are seeking new ways to administer their benefits and offer new plan options such as private exchange platforms, telemedicine, on-site and near-site health clinics and new ways of looking at their wellness programs. These are newly emerging options and all come with their own set of compliance and administrative challenges.

This webcast will offer a summary of these and other topics that employers faced in 2016 and will outline what they may expect to face in the coming years.

To RSVP, click here.

Rescheduled Date! Beyond Cost Savings: The Strategic Benefits of a Private Exchange

Thursday, January 19, 2016, 2:00 p.m. ET

Mike Walsh Director of Human Resources, Alvis

Rob Harkins Practice Leader, Private Exchanges, Willis Towers Watson While private exchanges offer real advantages in the form of cost containment and predictability, there are also myriad other opportunities for employers to add value within an exchange environment. In this webcast, hear from Alvis, a leading social service agency, which moved to a private exchange in the face of competition for talent, changing regulations and year-over-year rate increases.

During this session, participants will learn: � How a private exchange’s benefit options and decision support

tools can cut costs for your organization and its employees

� How tiered copays and discounted pricing through premium provider networks can mean more choices for your workforce

� How a defined contribution strategy can give you tighter control of your year-over-year benefit costs

� How implementing a private exchange increased plan participation, stabilized costs and made benefits administration easier and more efficient for Alvis

To RSVP, click here.

Please note, if you registered for this webcast previously (when it was scheduled for December 6) you DO NOT have to re-register. Your registration has already been transferred to the new date.

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New England

Auburn, ME 207 783 2211

Bangor, ME 207 942 4671

Boston, MA 617 437 6900

Burlington, VT 802 264 9536

Hartford, CT 860 756 7365

Manchester, NH 603 627 9583

Portland, ME 207 553 2131

Shelton, CT 203 924 2994

Northeast

Buffalo, NY 716 856 1100

Morristown, NJ 973 539 1923

Mt. Laurel, NJ 856 914 4600

New York, NY 212 915 8802

Stamford, CT 203 653 2430

Radnor, PA 610 254 7289

Wilmington, DE 302 397 0171

Atlantic

Baltimore, MD 410 584 7528

Knoxville, TN 865 588 8101

Memphis, TN 901 248 3103

Metro, DC 301 581 4262

Nashville, TN 615 872 3716

Norfolk, VA 757 628 2303

Reston, VA 703 435 7078

Richmond, VA 804 527 2343

Rockville, MD 301 692 3025

Southeast

Atlanta, GA 404 224 5000

Birmingham, AL 205 871 3300

Charlotte, NC 704 344 4856

Gainesville, FL 352 378 2511

Greenville, SC 864 232 9999

Jacksonville, FL 904 562 5552

Marietta, GA 770 425 6700

Miami, FL 305 421 6208

Mobile, AL 251 544 0212

Orlando, FL 407 562 2493

Raleigh, NC 704 344 4856

Savannah, GA 912 239 9047

Tallahassee, FL 850 385 3636

Tampa, FL 813 281 2095

Vero Beach, FL 772 469 2843

Midwest

Appleton, WI 800 236 3311

Chicago, IL 312 288 7700

Cleveland, OH 216 861 9100

Columbus, OH 614 326 4722

Detroit, MI 248 539 6600

Grand Rapids, MI 616 957 2020

Milwaukee, WI 262 780 3476

Minneapolis, MN 763 302 7131 763 302 7209

Moline, IL 309 764 9666

Overland Park, KS 913 339 0800

Pittsburgh, PA 412 645 8506

Schaumburg, IL 847 517 3469

South Central

Amarillo, TX 806 376 4761

Austin, TX 512 651 1660

Dallas, TX 972 715 2194 972 715 6272

Denver, CO 303 765 1564 303 773 1373

Houston, TX 713 625 1017 713 625 1082

McAllen, TX 956 682 9423

Mills, WY 307 266 6568

New Orleans, LA 504 581 6151

Oklahoma City, OK 405 232 0651

San Antonio, TX 210 979 7470

Wichita, KS 316 263 3211

Western

Fresno, CA 559 256 6212

Irvine, CA 949 885 1200

Las Vegas, NV 602 787 6235 602 787 6078

Los Angeles, CA 213 607 6300

Phoenix, AZ 602 787 6235 602 787 6078

Portland, OR 503 274 6224

Irvine, CA 949 885 1200

San Diego, CA 858 678 2000 858 678 2132

San Francisco, CA 415 291 1567

San Jose, CA 408 436 7000

Seattle, WA 800 456 1415

For more information, contact your local Willis Towers Watson office.

10 HR Focus 2016

About Willis Towers Watson

Willis Towers Watson (NASDAQ: WLTW) is a leading global advisory, broking and solutions company that helps clients around the world turn risk into a path for growth. With roots dating to 1828, Willis Towers Watson has 39,000 employees in more than 120 countries. We design and deliver solutions that manage risk, optimize benefits, cultivate talent, and expand the power of capital to protect and strengthen institutions and individuals. Our unique perspective allows us to see the critical intersections between talent, assets and ideas — the dynamic formula that drives business performance. Together, we unlock potential. Learn more at willistowerswatson.com.

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